August 2012-Differences between Cleaning and Process Validation

2012年12月英语四级真题答案解析Part I Writing标准版：The above bar chart clearly shows us education pays in 2010. We see that one with higher education background earns more money weekly than those with lower ones. For instance, the college students with no degree get paid$712 per week whereas those with a Bachelor’s degree can earn $1038.Several reasons, in my opinion, can be identified to account for this phenomenon. To begin with, compared with those with comparatively lower education degree, people who have received higher education possess considerably wider knowledge, more remarkable learning and research ability, greater innovation and most of all, resourceful social network, all of which are essential to a high-income work. Also, the higher one’s education degree is, the bigger platform he will have to show his ability. For example, his college, university, or research institute will organize various job fairs for them to communicate face to face with employers.This phenomenon tells us that education is a worthy investment. Therefore, substantial education investment should be strengthened while we, as college students, should study harder to build our country and strive for a better life for ourselves.高分版：Education PaysJudging from the table, we can see that people’s income increases along with their education levels. Above all，the average college graduates earn much more than the typical high-school graduates.The fact revealed by these data is obvious: a degree does bring distinctive financial benefits to its holders. But is it true that a degree alone can ensure a bright future? I don’t think so because, on the one hand, the financial value of high education depends heavily on what skills graduates can gain from it instead of the degree itself. After all, an employer only pays for your ability and performance, not for your certificate. On the other hand, the most valuable bless high education brings to graduates is the ability to learn quickly and efficiently. People received more education tend to keep lifelong learning habits after their graduation, which would help them gain more opportunities in their career path.In conclusion, what accounts for education pays is not the degree alone, but the graduate’s ability and leaning habit.作文B：标准版：Education PaysThe above bar chart clearly shows us education pays in 2010. We see that unemployment rate of those with higher education background is much lower than those with lower education degree. For instance, the unemployment rate of college students with no degree is as high as 14.9% while that of those with doctoral degree is only 1.9%.The followingreason, in my opinion, is the most important one to account for this phenomenon. Compared with those with comparatively lower education degree, people who have received higher education possess considerably wider knowledge, more remarkable learning and research ability, greater innovation and most of all, resourceful social network, all of which make them more qualified and competent for their task. Thus, they are less likely to lose their jobs.This phenomenon tells us that education is a worthy investment. Therefore, education investment should be strengthened while we, as college students, should study harder to avoid unemployment.高分版：Education PaysAs is shown in the table, the unemployment rate decreases steadily as the education level increases. The fact revealed by the statistics is obvious: graduates with a degree are less likely to be unemployed.What has brought about this effect? I believe there are three main reasons. To begin with, the education level is still the top factor that employers would take into account when selecting job candidates. It is believed that people with a college degree tend to be more intelligent and qualified. In addition, as a result of good learning habit formed during college, job hunters with high education background are also more efficient in acquiring and processing job hunting information. Finally, college education equips graduates with specialized skills, leading to greater attachment to the company they are employed and higher possibility to be reemployed even if they leave their previous company.In conclusion, it is the qualifications, learning habit and specialized skills that high education equip a graduate that make one distinctive in labor market.【标准版点评】这次四级作文出了图表题，可能让大家有些意外，但是四六级考察图表作文已经并不是第一次，早在2002年的时候就已经出现过，是图表+提纲的形式，图表反应的是大学生使用计算机的情况。

2012年秋季八年级英语期末复习综合试题第一部分选择题（共75分）一、听力（共两节，计25分）第一节（共9小题；每小题1分，满分9分）听下面9段对话。

每段对话后面有一个小题，从题后所给的A,B,C三个选项中选出最佳选项。

听完每段对话后，你将有10秒钟的时间来回答有关小题和阅读下一小题。

每段对话仅读一遍。

( ) 1.A.Once a month. B. Twice a month. C. Three times a month. ( ) 2. A. For a week. B. Last week. C. Next week.( ) 3.A. To Guangzhou. B. To Hainan. C.T o Dalian.( ) 4.A.5th. B.13th . C.8 days.( ) 5.A.Yes, she does. B. No, s he doesn’t. C.I don't know.( ) 6.A.He has to study for a test. B. He has to look after his grandparents.C .He has to visit his grandparents.( ) 7.A.Jim B .Jim’s cousin C. Both of them( ) 8. A. He has a headache. B. He has a toothache. C. He has a cold.( ) 9. A. She has an art lesson. B. She is going to a piano lesson.C. She is playing sports.第二节（共16小题；每小题1分，满分16分）听下面5段对话或独白。

每段对话或独白后面有几个小题，从题后所给的A,B,C三个选项中选出最佳选项。

听每段对话或独白前，你将有时间阅读各个小题，每小题5秒钟。

一、选择题1．There are _________ clothes in the supermarket.A．a kind of B．kind of C．different kind of D．all kinds of D解析：D【详解】句意：超市里有各种各样的衣服。

A. a kind of一种；B. kind of有点，十分；C. different kind of这里kind 应该用复数形式；D. all kinds of表示各种各样的。

由句中的are知用all kinds of（各种各样的）。

根据题意，故选D。

2．Let’s walk there, it's close our school.A．by B．to C．from D．with B解析：B【详解】句意：让我们去那儿散步，它离我们学校近。

A. by在……旁边；B. to离……；C. from 从……；D. with带有，具有。

短语be close to…表示离……近。

根据题意，故选B。

3．-Why don’t you go to Jason’s?-Because it has quality clothes in town.A．good B．bad C．the worst D．the best C解析：C【详解】句意：——你为什么不去Jason家？——因为它是镇上衣服质量最差的服装店。

A. good好的；B. bad坏的；C. the worst最差的；D. the best最好的。

根据上文Why don’t you go to Jason’s?可知下文是这里的衣服质量最差。

根据题意，故选C。

4．Mark is a member of our school basketball team. He is much_________ basketball than me. A．better at play B．better at playingC．the best at play D．the best at playing B解析：B【详解】句意：马克是我们学校篮球队的成员。

2012年秋英语II（2）试题及答案第一部分交际用语{每小题2分，共10分)1-5小题:阅读下面的小对话1.一Sam，this is my friend , Jane. 一__________C__________.A. I' m Jack.B. It' s very nice.C. Glad to meet you , Jane.D. V ery well , thank you,2, 一What' s the fare to the museum? 一_________D___________.A. Five hours.B. Five 0' clock.C. Five miles,D. Five dollars,3.一How long will you be away from Italy? 一______B______________.A, Yes , I'11 be in Italy. B About a monthC. Y es , it's a long way to Italy,D. Since last month,4. 一So sorry to trouble you, 一______A______________.A. It's a pleasure,B. It' s your fault.C. I don't think so. Do I' m sorry, too.5. 一Could you please tell me how to get to the nearest bus stop? 一_________C______A. It' s not sure.B. Of course not.C. It ' s on the right corner just ahead.D. That' s all right.第二部分词汇与语法结构(每小题2分，共20分)6. My watch has been losing time for the past week. It probably needs _____A____.A. cleaningB. to cleanC. cleanedD. to be cleaning7. Y ou will get used to ____A_____here when you have settled down.A. livingB. liveC. livesD. lived8. Unfortunately the poor girl can't do anything but __B_______all her belongings at a low price.A. to sellB. sellC. sellingD. sold9. John fell asleep ____C_____ he was listening to the music.A. afterB. beforeC. whileD. as soon as10. If the weather had been good , the children ____D_____out for a walk.A. had goneB. would goC. wentD. could have gone11. Before joining the army , he spent a lot of time in thevillage ____B_____he belonged.A. whichB. to whichC. to whereD. at which12. John Walters claimed that this lack of information ____B_____in negative feelings towards the media.A. have resultedB. had resultedC. resultedD. results13. _____D____ you change your mind , I won' t be able to help you.A. WhenB. SoC. Because ofD. Unless14. Could you tell me __C_____?A. how long you live here C. how long you have lived hereB. how long have you lived here D. how long did you live here15. There is a lot of crime on television. ___A_____ other issues are pushed out.A. ThereforeB. HoweverC. ButD. Furthermore第三部分完形填空(每小题2分，共20分)2 Patten Close Derby DIS 6XX 16 April 2003Dear Sir or Madam ,I am writing 16 about a recent stay at your hotel , The GrandHotel. My wife and I arrived on 21 ,t March and stayed for two nights.Firstly we waited twenty minutes at reception because there was nobody 17 the desk. Then we waited a further twenty minutes because the receptionist could not find our booking. 18 our luggage was left unattended in reception for three hours until we finally took it to our room ourselves.Our room was not available immediately when we arrived. Therefore we had to wait another hour 19 we could go to the room. When we saw the room , it had two single beds and w e 20 a double bed , so we had to change it. Unfortunately the second room was on the top floor and the lift was 21 . And although we had asked for a room with a sea view , it was facing the road. Although the food in the restaurant was quite good , we were unhappy with the 22 we received. We had booked an evening meal inclusive in the price of the room. Consequently we did not take money to the dining room and then discovered 23 we had to pay for the wine immediately. Unfortunately, the waiters were rude and 24 . However , the manager did agree that we could pay the wine bill in the morning.To sum up, I was most dissatisfied with the entire experience and I expect full compensation for the inconvenience caused.I look forward 25 from you.Y ours faithfully ,Arthur MullardQuestions 16-25:16. A. complain B. to complain C. complained D. complaining17. A. in B. from C. to D. at18. A. Moreover B. Although C. So D. Because19. A. after B. while C. during D. before20. A. asked for B. ask for C. had asked for D. have asked for99421. A. out of order B. in order C. disorder D. bad order22. A. money B. letter C. food D. service23. A. why B. that C. when D. where24. A. help B. helpful C. unhelpful D. helpless25. A. to hearing B. hearing C. to hear D. to be hearing第四部分阅读理解{每小题2分，共30分)短文理解lSura Elmer came to Shanghai last July from the Netherlands, and will remain here for the nextcouple of years. He worked at the Holiday Inn Hotel as a sales manager, "One important part of my job consists in staying in contact with consultant-generals here. With a white face , it is easier for me to persuade people ," he said. Before working in Shanghai, he worked for a Holiday Inn Hotel in Amsterdam. He was transferred here by an arrangement between the hotels in Shanghai and Amsterdam.Asked to comment on the differences between working in China and Europe, he said: "If anything, Chinese colleagues tend to be more serious , while we Dutch like to crack jokes ," he said. He also said that in Amsterdam everything goes faster and with less people. "In the Netherlands, we have to be efficient because salaries are high and companies cannot employ so many people as they do here in China," he said. He also said that he earned a bit more here than in the Netherlands, and accommodation and meals are freely available. "I like Shanghai. Before coming here I had no idea what China would be like. Now I have been here for nearly one year , I found people here friendly , though I dislike people spitting on the ground. " He intended to work here foranother two or three years , depending on the hotel.Questions 26-30:26. From the passage , we know that Sura Elmer is . _________.A. a DutchB. working for a Holiday Inn Hotel in AmsterdamC. one of the consultant-generalsD. going to stay in Shanghai for quite long27. Sura Elmer came to Shanghai, _________.A. as he signed a contract with Holiday Inn Hotel in ShanghaiB. because he wants to know something about ChinaC. for he likes Shanghai very muchD. according to an agreement between the hotels in Shanghai and Amsterdam28. Sura Elmer' s impression on his Chinese colleagues is that they _________than his colleagues in the Netherlands.A. do everything fasterB. are more seriousC. are more efficientD. earn a little more29. In the second paragraph , the sentence, " .,. accommodation and meals are freely available" means ____.A. accommodation and meals are offered in free time in the hotelB. Sura Elmer eats and sleeps free of chargeC. Sura Elmer can stay and eat in the hotel anytime he thinks necessaryD. except accommodation , meals are offered freely in the hotel30. The thing that Sura Elmer dislikes in China is _________.A. one does not have to work hard to be efficientB. salaries are lower than what people get in AmsterdamC. people spit on the groundD. there are more people doing less work短文理解2"Are you the happiest man in the world?" When asked this question, most people would say no. They don’t think they are the happiest of the people around them. They would point out that oneof their neighbors is happier than anyone of them , "Doctor Frank has a career himself. His wife is the most beautiful and well-educated lady in the community. No, I don't think I am happier than Doctor Frank. At least my career is not as successful as his. "Most of us compare ourselves with anyone we think is happier -a relative , a close friend or, often , someone we even hardly know. lance met a young man who struck me as particularly successful and happy. He spoke of his love for his beautiful wife and their daughters , and of his joy at being a TV talk-show host. I remember thinking he was one of the lucky few for whom everything goes effortlessly right. Once we talked about the Internet , he is grateful for its existence. He told me , because he could look up informationon diabetes(糖尿病)一the terrible disease that made his wife suffer and could possibly be passed down to his lovely children. When I heard this , I felt like a fool for taking it for granted that nothing unhappy existed in his life.This made me think a lot and I soon drew one of the most significant conclusions about happiness: there is little relation between the situations of peoples lives and how happy they are. We all know people who are richer and have an easier life thanothers , yet they are essentially unhappy. And we know people who have suffered a great deal but generally remain happy. Unhappiness is like looking at something and fixing on even the smallest fault. As a bald man told me , "Whenever I enter a room , all I see is hair."It is hard for us to give up the image of "being perfect. " As nothing is perfect, anyone can be unhappy. It takes no courage or effort to be unhappy. True happiness lies in struggling to be happy. Questions 31-35:31. According to the author, most people would _________they are the happiest in the worldA. doubt whetherB. like to think thatC. think about whetherD. not think that32. The author thinks that people quite often compare themselves with _________.A. a close friendB. a relativeC. anyone they think is happierD. someone we even hardly know33. What is NOT true about the young man the author once met with?A. He is a TV talk show host.B. Everything goes effortlessly right for him.C. He loves his wife and their daughters.D. He is very happy with his work and his life.34. After talking with the young man about the Internet, the author realizes _________.A. that he is mistaken in thinking nothing unhappy existed inthe latter' s lifeB. how grateful the young man is for the existence of the InternetC. how terribly the young man's wife suffer from the disease -diabetesD. that there is a lot of information one can look up in the Internet35. The significant conclusion the author draws about happiness is that_________.A. it is hard for us to give up the image of "being perfect"B. unhappiness is like looking at something and fixing on even the smallest faultC. we know people who have suffered a great deal but generally remain happyD. true happiness lies in struggling to he happy短文理解3并根据短文内容判断其后的旬子是否正确(T)、错误(刊，还字中没有涉及相关信息(NG)。

安徽省合肥市庐阳中学2024-2025学年九年级上学期期中英语试题一、单项选择1．Zheng He is such a great ________ in exchanging cultures that Chinese people today still remember him.A．pioneer B．pilot C．president D．postman 2．Photos are ________, but they say a lot about our lives.A．special B．strange C．silent D．silver3．No matter where his job took him, he always ________ to be home for Thanksgiving.A．allowed B．managed C．continued D．agreed4．—As 2024 comes, what would you like to say to your 2023?—I’m happy that I didn’t ________ on the way and finally found what I truly want.A．give in B．give away C．give up D．give out5．Li Lei didn’t play computer games last weekend. ________, he worked as a volunteer in an old people’s home.A．Instead B．Certainly C．Naturally D．Though6．Time waits for no man. But some people won’t realize it ________ it’s gone.A．as B．when C．until D．since7．Mrs. Li always speaks at the top of her voice________ the students at the back can hear her.A．so that B．ever since C．as soon as D．as long as8．— ________ will the Whites be here?— In fifteen minutes. They just called me.A．How often B．How soon C．How long D．How far9．He ________ China for only a month, but he gets on well with his classmates.A．has been in B．has been to C．has gone to D．has come to 10．—I need to clean the kitchen. Could you please give me a hand, Rita?—________. I’m coming.A．That’s terrible B．I’m so sorry C．With pleasure D．Good idea二、完形填空Do you like skating? For normal people, it’s not a（n）11 sport. Even the professional （职业的）players can get hurt easily when playing it.Dan Mancina is 36 years old and he is 12 for his good skateboarding skills. Dan started skating 29 years ago and took it more 13 at 13. He became interested in the sport because it could help him show himself. However, Dan was sick and became blind at the age of 23. He was really 14 . “I thought my skating life came to an end,” the American said. Later, he stopped skating.In March of 2012, he started skating again. He made short 15 of skating and put them online. Because of those videos, Dan met a new group of people to skate with and it gave him enough 16 to return to the streets. “Then I realized I could be the same person and that I could still do the things that I 17 . I just have to do them in a different way,” Dan added. Dan wants to 18 a special park for blind skateboarders in his hometown. “Some people think it’s crazy and 19 for the blind to skate, but I don’t think so. Don’t let other people 20 what you can do or you can’t do. You know, it’s all up to you,” Dan said. 11．A．difficult B．easy C．unhappy D．exciting 12．A．ready B．late C．sorry D．famous 13．A．clearly B．seriously C．recently D．carefully 14．A．sad B．happy C．excited D．relaxed 15．A．films B．shows C．stories D．videos 16．A．happiness B．hope C．confidence D．reason 17．A．learn B．love C．hate D．want 18．A．make up B．look up C．set up D．take up 19．A．terrible B．helpful C．interesting D．impossible 20．A．decide B．know C．find D．affordDreams may make you smart. This was discovered by scientists who do research on dreams.What is a dream exactly? Scientists explain that during sleep time your brain review your21 in the day. It tries to connect your 22 experiences with the old memories (记忆). As your brain connects things, it turns them into a(n) 23 , and then you get a dream.Dreams may help you 24 worries and fears. What has happened during the day may be painful. While you are sleeping, however, the brain will 25 the painful memories again in a safe dream space. There the bad memories become less painful. And you will feel 26 after waking up.Dreams also seem to be able to help you learn. So scientists advise you not to stay up all night studying, 27 when an exam is coming. They say a sweet dream might help you get higher marks.Dreams may make you more 28 , too. It was reported that a famous songwriter came up with his best song in a dream, 29 he woke up, he wrote it down. However, dreams alone can’t bring about creativity (创造力). 30 , the songwriter spent a lot of time thinking about the song before the dream.In a word, hard work is more important for creativity, though dreams also have a role to play.21．A．lessons B．subjects C．experiences D．luck 22．A．gold B．new C．strange D．bright 23．A．story B．work C．study D．rock 24．A．look up B．deal with C．try out D．write down 25．A．play B．invite C．choose D．pick 26．A．smarter B．lazier C．better D．friendlier 27．A．luckily B．especially C．honestly D．secretly 28．A．outgoing B．confident C．nervous D．creative 29．A．as soon as B．even though C．because of D．so that30．A．In fact B．As a result C．All of a sudden D．To our surprise三、补全对话根据对话内容，从选出能填入空白处的最佳选项，其中有两个为多余选项。

2012年深圳市高三年级第二次调研考试英语参考答案及解释2012.4Ⅰ语言知识及应用（共两节，满分45分）第一节完形填空（共15小题；每小题2分，满分30分）这是一篇幽默小故事。

本篇短文主要讲述苹果工程师在赴会及回程的火车上“逃票”并捉弄微软员工的故事。

该部分考点：名词6个、动词6个（含非谓语动词2个）、形容词2个、副词1个。

1. 答案为B。

考查学生根据上文语境，甄别形容词的能力。

2. 答案为A。

考查学生在上下文语境(重现)中把握好名词的语用能力。

3. 答案为D。

考查学生在上下文语境中准确运用名词的能力。

4. 答案为B。

考查学生正确使用副词的能力。

5. 答案为C。

考查学生根据上下文语境正确把握非谓语动词意义的能力。

[ 列车员不是“检票”，而是“收票”（collecting），下文有：The conductor takes it and…。

]6. 答案为A。

考查学生根据上文语境把握动词意义及用法的能力。

7. 答案为C。

考查学生根据上文语境意义把握名词用法（重现）的能力。

8. 答案为D。

考查学生根据上下文语境准确选择形容词的能力。

9. 答案为B。

考查学生对上下文语境中动词的运用能力。

10. 答案为A。

考查学生根据上下文语境，准确选用名词的能力。

11. 答案为D。

考查学生根据上下文语境，准确选用名词的能力。

12. 答案为B。

考查学生根据上文语境正确选用过去分词把握其准确含义的能力。

13. 答案为C。

考查学生在上下文语境(重现)中把握好名词的语用能力。

14. 答案为C。

考查学生根据上下文语境把握动词意义及用法的能力。

15. 答案为A。

考查学生根据上下文语境正确把握谓语动词（现在进行时态实义动词）意义的能力。

第二节语法填空（共10小题; 每小题1.5分，满分15分）16．答案为it。

考查学生对代词作形式主语的掌握情况。

17．答案为relatively。

考查学生构词法方面的基本功（形容词变副词）。

18．答案为where。

Differences between the accounting methods applied to accounts and financial re-ports and those used in determining taxable income yielded the following amountsfor the first four years of a corporation’s operations:First Second Third FourthYear Year Year YearIncome before income taxes $200,000 $240,000 $300,000 $400,000 Taxable income 150,000 230,000 320,000 425,000The income tax rate for each of the four years was 40% of taxable income, andeach year’s taxes were promptly paid.Instructions1. Determine for each year the amounts described by the following captions, pre-senting the information in the form indicated:Income Tax Deferred IncomeDeducted Income Tax Tax Payableon Payments Year’s Year-Income for Addition End Year Statement the Year (Deduction) Balance2.Total the first three amount columns.Deferred IncomeTax PayableYear Income TaxDeductedon IncomeStatementIncome TaxPayments forthe YearYear's Addition(Deduction)Year-EndBalanceFirst $ 80,000 $ 60,000 $ 20,000 $20,000 Second 96,000 92,000 4,000 24,000 Third 120,000 128,000 (8,000) 16,000 Fourth 160,000 170,000 (10,000) 6,000 Total $456,000 $450,000 $ 6,000MotoSport Inc. produces and sells off-road motorcycles and jeeps. The followingdata were selected from the records of MotoSport Inc. for the current fiscal yearended October 31, 2006:Advertising expense $ 64,000 Cost of merchandise sold 612,400 Depreciation expense—office equipment 7,000 Depreciation expense—store equipment 23,000 Gain on condemnation of land 36,400 Income tax:Applicable to continuing operations 92,500 Applicable to loss from discontinued operations (reduction) 12,000 Applicable to gain on condemnation of land 13,400 Interest revenue 12,000 Loss from discontinued operations 31,000 Loss from fixed asset impairment 110,000 Miscellaneous administrative expense 12,000 Miscellaneous selling expense 5,500 Office salaries expense 75,000 Rent expense 24,000 Restructuring charge 14,000 Sales 1,350,000 Sales salaries expense 140,000 Store supplies expense 6,500 Unrealized loss on temporary investments 7,000InstructionsPrepare a multiple-step income statement, concluding with a section for earningsper share (rounded to the nearest cent) in the form illustrated in this chapter. Therewere 25,000 shares of common stock (no preferred) outstanding throughout the year. Assume that the gain on the condemnation of land is an extraordinary item.MOTOSPORT INC.Income StatementFor the Year Ended October 31, 2006Sales ....................................................................................... $1,350,000Cost of merchandise sold ....................................................... 612,400 Gross profit ............................................................................. $ 737,600 Operating expenses:Selling expenses:Sales salaries expense................................................... $140,000Advertising expense ..................................................... 64,000Depreciation expense—store equipment .................... 23,000Store supplies expense ................................................. 6,500Miscellaneous selling expense ..................................... 5,500Total selling expenses ............................................... $239,000 Administrative expenses:Office salaries expense ................................................. $ 75,000Rent expense ................................................................. 24,000Depreciation expense—office equipment ................... 7,000Miscellaneous administrative expense ....................... 12,000Total administrative expenses .................................. 118,000Total operating expenses ........................................................ 357,000 Income from continuing operations beforeother items ......................................................................... $ 380,600 Other income, expenses, and special charges:Interest revenue ................................................................. 12,000 Loss from fixed asset impairment .................................... (110,000) Restructuring charge ........................................................ (14,000) Income from continuing operations beforeincome tax .......................................................................... $ 268,600 Income tax expense ................................................................ 92,500 Income from continuing operations...................................... $ 176,100 Loss from discontinued operations ......................................... $ 31,000Less applicable income tax .................................................... 12,000 (19,000) Income before extraordinary item ........................................ $ 157,100 Extraordinary item:Gain on condemnation of land ......................................... $ 36,400Less applicable income tax ............................................... 13,40023,000 Net income .............................................................................. $ 180,100 Earnings per share:Income from continuing operations ................................ $ 7.04 Loss on discontinued operations ...................................... (0.76) Income before extraordinary item ................................... $ 6.28 Extraordinary item ........................................................... 0.92 Net income ......................................................................... $ 7.20 Note: Unrealized loss on temporary investments would be an other comprehensive income item,not included on the income statement in determining net income.14-3AThe following data were taken from the records of Surf’s Up Corporation for theyear ended July31, 2006.Retained earnings and balance sheet data:Accounts payable $ 99,500 Accounts receivable 276,050 Accumulated depreciation 3,050,000 Accumulated other comprehensive income 15,000 Allowance for doubtful accounts 11,500 Cash 115,500 Common stock, $10 par (500,000 shares authorized; 251,000 shares issued) 2,510,000 Deferred income taxes payable (current portion, $4,700) 65,700 Dividends:Cash dividends for common stock 80,000 Cash dividends for preferred stock 100,000 Stock dividends for common stock 40,000 Dividends payable 25,000 Employee termination benefit obligation (current) 90,000 Equipment 11,819,050 Income tax payable 55,900 Interest receivable 2,500 Merchandise inventory (July 31, 2006), at lower of cost (FIFO) or market 551,500 Paid-in capital from sale of treasury stock 5,000 Paid-in capital in excess of par—common stock 996,300 Paid-in capital in excess of par—preferred stock 240,000 Patents 85,000Preferred 6 2/3% stock, $100 par (30,000 shares authorized; 15,000 shares issued) 1,500,000 Prepaid expenses 15,900 Retained earnings, August1, 2005 4,231,600 Temporary investments in marketable equity securities (at cost) 95,000 Treasury stock (1,000 shares of common stock at cost of $40 per share) 40,000 Unrealized gain on marketable equity securities 15,000 Income statement data:Administrative expenses $ 140,000 Cost of merchandise sold 984,000 Gain on condemnation of land 30,000 Income tax:Applicable to continuing operations 170,000 Applicable to loss from discontinued operations 24,000 Applicable to gain on condemnation of land 10,000 Interest expense 7,500 Interest revenue 1,500 Loss from disposal of discontinued operations 104,000 Loss from fixed asset impairment 60,000Restructuring charge 300,000Sales 2,600,000Selling expenses 540,000Instructions1. Prepare a multiple-step income statement for the year ended July 31, 2006, con-cluding with earnings per share. In computing earnings per share, assume thatthe average number of common shares outstanding was 250,000 and preferreddividends were $100,000. Assume that the gain on the condemnation of land isan extraordinary item.2. Prepare a retained earnings statement for the year ended July 31, 2006.3. Prepare a balance sheet in report form as of July 31, 2006.1.SURF’S UP CORPORATIONIncome StatementFor the Year Ended July 31, 2006Sales ................................................................................................................. $ 2,600,000 Cost of merchandise sold ............................................................................... 984,000 Gross profit ..................................................................................................... $ 1,616,000 Operating expenses:Selling expenses ....................................................................................... $ 540,000Administrative expenses ......................................................................... 140,000 Total operating expenses .................................................................... 680,000 Income from operations before other items ................................................. $ 936,000 Other expenses, income, and special charges:Loss from restructuring charge ............................................................. $(300,000)Fixed asset impairment ........................................................................... (60,000)Interest expense ....................................................................................... (7,500)Interest revenue ....................................................................................... 1,500 366,000 Income from continuing operations before income tax .............................. $ 570,000 Income tax expense ........................................................................................ 170,000 Income from continuing operations.............................................................. $ 400,000 Loss from discontinued operations ............................................................... $ 104,000Less applicable income tax ............................................................................ 24,000 (80,000) Income before extraordinary item ................................................................ $ 320,000 Extraordinary item:Gain on condemnation of land ............................................................... $ 30,000Less applicable income tax ..................................................................... 10,000 20,000 Net income ...................................................................................................... $ 340,000Earnings per common share:Income from continuing operations ............................. $ 1.20* Loss on discontinued operations .................................. (0.32)Income before extraordinary item .................................................... $ 0.88 Extraordinary item ............................................................................. 0.08 Net income ........................................................................................... $ 0.96*($400,000 – $100,000) ÷ 250,000 shares2.SURF’S UP CORPORATIONRetained Earnings StatementFor the Year Ended July 31, 2006Retained earnings, August 1, 2005 .................................. $ 4,231,600 Net income ........................................................................ $340,000Less dividends declared:Cash dividends ........................................................ $180,000Stock dividends ........................................................ 40,000 220,000Increase in retained earnings .......................................... 120,000 Retained earnings, July 31, 2006 .................................... $ 4,351,6003.SURF’S UP CORPORATIONBalance SheetJuly 31, 2006AssetsCurrent assets:Cash .......................................................................... $ 115,500Temporary investments in marketableequity securities at cost ...................................... $ 95,000Plus unrealized gain ................................................ 15,000Temporary investments in marketableat market value ................................................. 110,000 Accounts receivable ................................................. $276,050Less allowance for doubtful accounts .................... 11,500 264,550Merchandise inventory, at lower ofcost (FIFO) or market ........................................ 551,500 Interest receivable ................................................... 2,500Prepaid expenses ..................................................... 15,900 Total current assets ............................................. $ 1,059,950 Property, plant, and equipment:Equipment ............................................................... $11,819,050Less accumulated depreciation .............................. 3,050,000 Total property, plant, and equipment ............... 8,769,050Intangible assets:Patents ...................................................................... 85,000Total assets ........................................................................ $ 9,914,000LiabilitiesCurrent liabilities:Accounts payable .................................................... $ 99,500Employee termination obligation........................... 90,000Income tax payable ................................................. 55,900Dividends payable ................................................... 25,000Deferred income taxes payable .............................. 4,700 Total current liabilities ....................................... $ 275,100 Deferred credits:Deferred income taxes payable .............................. 61,000 Total liabilities .................................................................. $ 336,100Stoc kholders’ EquityPaid-in capital:Preferred 6 2/3% stock, $100 par(30,000 shares authorized;15,000 shares issued) .......................................... $1,500,000Excess of issue price over par ................................. 240,000 $ 1,740,000Common stock, $10 par (500,000shares authorized; 251,000 sharesissued) .................................................................. $2,510,000Excess of issue price over par ................................. 996,300 3,506,300From sale of treasury stock .................................... 5,000 Total paid-in capital ........................................... $ 5,251,300Retained earnings ............................................................. 4,351,600$ 9,602,900Deduct treasury common stock (1,000shares at cost) .......................................................... (40,000) Accumulated other comprehensive income ................... 15,000Total stockholders’ equity................................................ 9,577,900 Total liabilities and stockholders’equity ........................................................................ $9,914,00014-4ATheater Arts Company produces and sells theater costumes. The following transac-tions relate to certain securities acquired by Theater Arts Company, which has a fis-cal year ending on December 31:2004Feb. 10. Purchased 4,000 shares of the 150,000 outstanding common shares ofHaslam Corporation at 48 plus commission and other costs of $168.June 15. Received the regular cash dividend of $0.70 a share on Haslam Corpora-tion stock.Dec. 15. Received the regular cash dividend of $0.70 a share plus an extra divi-dend of $0.05 a share on Haslam Corporation stock.(Assume that all intervening transactions have been recorded properlyand that the number of shares of stock owned have not changed fromDecember 31, 2004, to December 31, 2006.)2007Jan. 3. Purchased controlling interest in Jacob Inc. for $1,250,000 by purchasing40,000 shares directly from the estate of the founder of Jacob. There are100,000 shares of Jacob Inc. stock outstanding.Apr. 1. Received the regular cash dividend of $0.70 a share and a 2% stock divi-dend on the Haslam Corporation stock.July 20. Sold 1,000 shares of Haslam Corporation stock at 41. The broker deductedcommission and other costs of $50, remitting the balance.Dec. 15. Received a cash dividend at the new rate of $0.80 a share on theHaslam Corporation stock.31. Received $40,000 of cash dividends on Jacob Inc. stock. Jacob Inc. re-ported net income of $295,000 in 2007. Theater Arts uses the equitymethod of accounting for its investment in Jacob Inc.InstructionsJournalize the entries for the preceding transactions.2004Feb. 10 Investment in Haslam Corporation Stock ............................. 192,168C ash ........................................................................................... 192,168June 15 Cash ........................................................................................... 2,800D ividend Revenue .................................................................... 2,800Dec. 15 Cash ........................................................................................... 3,000D ividend Revenue .................................................................... 3,0002007Jan. 3 Investment in Jacob Inc. Stock ............................................... 1,250,000C ash ........................................................................................... 1,250,000Apr. 1 Cash ........................................................................................... 2,800D ividend Revenue .................................................................... 2,800Memo—Received a dividend of 80 sharesof Haslam Corporation stock. Number ofshares held, 4,080. Cost basis per share,$192,168 ÷ 4,080 shares = $47.10.July 20 Cash ........................................................................................... 40,950Loss on Sales of Investments ................................................... 6,150I nvestment in Haslam Corporation Stock ............................. 47,100Dec. 15 Cash ........................................................................................... 2,464D ividend Revenue .................................................................... 2,464(4,080 – 1,000 = 3,080 shares;3,080 × $0.80 = $2,464)31 Cash ........................................................................................... 40,000I nvestment in Jacob Inc. Stock ............................................... 40,00031 Investment in Jacob Inc. Stock ............................................... 118,000I ncome of Jacob Inc. .............................................................. 118,000($295,000 × 40% = $118,000)。

TEST FOR ENGLISH MAJORS(2011)一GRADE EIGHT—TIME LIMIT：195 MINPARTⅠLISTENING COMPREHENSION(35 MIN)SECTION A MINl LECTUREIn this section you will hear a mini-lecture．You will hear the lecture ONCE 0NLY．While listening， take notes on the important points．Your notes will not be marked，but you will need them to complete a gap-filling task after the mini-lecture．When the lecture is over，you will be given two minutes to check your notes．and another ten minutes to complete the gal-filling task on ANSWER SHEET ONE．Some of the gaps may require a maximum of THREE words．Make sure the word(s)you fill in is(are)both grammatically and semantically acceptable．You may refer to your notes while completing the task．Use the blank sheet for note-taking．SECTl0N B INTERVIEWIn this section you will hear everything ONCE ONLY．Listen carefully and then answer the questions that follow．Mark the best answer to each question On ANSWERSHEET TW0。

高三英语8月阶段考试试卷分析（2012.9.1- 9.2）高三英语组2012.9.4本试卷试题共分客观卷和主观卷两部分，满分150分。

客观卷部分包括听力，单选，完形和阅读四道大题，满分115分。

主观卷包括短文改错和书面表达三大题，满分35分。

整套试题单选注重基础知识和基本语法的考查，难易适中，无偏题，难题，怪题，面向的是绝大多数考生。

学生答题的时候会觉得比较顺手，但分数未必有想象的理想，体现出了平时学习以及应试过程中的一些不足。

完形填空题难度中等偏难，阅读理解题稍难，主要是答题时间紧，思绪混乱，导致最后一篇文章读得相当匆忙。

短文改错也是匆忙而就，准确率一般。

现将讲解试卷过程中以及教师所批阅的主观题试卷中发现的细节问题总结如下：听力一、总体情况。

该试题以考查学生对于口头语言的理解为目的，要求学生能够听懂日常交际中发音清楚、语速正常的简短对话和独白。

共20小题，每小题1.5分，本题满分30分。

二、存在问题。

（一）客观上基础知识薄弱,主观上平时练习重视程度不够。

1.词汇量不足。

2.语法基础不扎实。

3.语音语调。

错误的语音对听力在很大程度上产生误导作用。

（二）听力方法不当1.听前不仔细读题干及选项推测信息，忙着做其它的题，顾此失彼。

2.关键分神，遇到难以理解的句子不能放下，而是苦苦思索，耽误了下面内容的理解。

（三）听力时的心态问题。

因为在听力播放过程中出现了机器故障，干扰了一些同学的情绪，以至于到第二次播放的时候还没调整过来，结果选了个一塌糊涂。

三、改进措施在教学过程中，教师和学生都要不断发现问题、分析问题、解决问题。

听力理解能力的提高也需要师生共同努力，解决问题。

能否在既定时间内最大程度地提高听力水平，首先离不开老师的合理指导，因此老师要做足准备工作。

学生也应做到：1.增加词汇量，扩充阅读面。

2.听前浏览，大胆预测。

3.边听边记，准确判断。

4.集中思想，紧抓关键。

练好听力不是一蹴而就的事情，而是一个不断实践的学习过程，对学生语言综合运用能力要求很高，学生必须本着循序渐进、持之以恒的训练方针，在词汇、语法、听力技巧、心理素质等各个方面进行操练，才能真正提高听力理解能力。

2025届浙江Z20名校联盟高三第一次联考英语试题1. What does the man advise the woman to do?A．Buy a new refrigerator. B．Clean the refrigerator. C．Have the refrigeratorfixed.2. What does the man plan to do tomorrow?A．Have a rest. B．Attend a meeting. C．Watch a match.3. How does the woman sound?A．Angry. B．Disappointed. C．Excited.4. What does the woman mean?A．She isn’t feeling well.B．She likes gymnastics alot. C．She is unable to join the team.5. When does the conversation probably take place?A．In the morning. B．At noon. C．In the afternoon.听下面一段较长对话，回答以下小题。

6. What do we know about Caroline?A．She does balletexercises.B．She runs a studio. C．She is a dancer.7. Where does the man prefer to exercise?A．In a gym. B．In a park. C．In a studio.听下面一段较长对话，回答以下小题。

8. What is the probable relationship between the speakers?A．Schoolmates. B．Teacher and student. C．Waiter and customer.9. What does the man usually do on Tuesday afternoons?A．He takes classes. B．He works part-time. C．He goes to library. 10. When will the speakers meet?A．On Tuesday. B．On Thursday. C．On Friday.听下面一段较长对话，回答以下小题。